Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-25-27
Supplies Provided to Department; Expenses Deducted from Collected Taxes
There shall be provided for the use of the Department of Revenue “revenue stamps,” and such blanks, forms, reports, receipts and any and all other things which may be necessary for the proper administration of this article.
Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-25-2; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.
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In this chapter (40 sections)
- 40-25-7 · Drop Shipments
- 40-25-8 · Seizure and Destruction of Contraband. (Amended by Act…
- 40-25-8.1 · Transportation of Certain Tobacco Products - Permit…
- 40-25-8.2 · Transportation of Certain Tobacco Products - Proof of…
- 40-25-9 · Procedure When Goods Are Confiscated
- 40-25-10 · Department May Compromise Confiscation; Rules and…
- 40-25-11 · Statements of Common Carriers, Contract Carriers, Buses,…
- 40-25-12 · Enforcement by Inspection; Penalties for Interfering with…
- 40-25-13 · Records
- 40-25-14 · Filing of Monthly Report and Customs Certificates
- 40-25-15 · Nontaxable Sales
- 40-25-15.1 · Section 40-25-15.1
- 40-25-16 · Persons Not Qualifying as Wholesalers or Jobbers; Permit for…
- 40-25-16.1 · Monthly Reporting Requirements; Online Listing of…
- 40-25-17 · Sales by Wholesale Dealer
- 40-25-18 · Evasion of Stamp Tax. (Amended by Act 2026-50)
- 40-25-19 · Transporting and Distributing Tobacco Products
- 40-25-20 · Reusing or Refilling Boxes, Packages and Containers
- 40-25-22 · Effect of Federal Legislation
- 40-25-23 · Disposition of Funds
- 40-25-24 · Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
- 40-25-25 · Presumption Arising from Possession of Unstamped Tobacco…
- 40-25-26 · Administration and Enforcement of Article; Examination of…
- 40-25-26.1 · Rulemaking Authority
- 40-25-27 · Supplies Provided to Department; Expenses Deducted from…
- 40-25-28 · Effect of Article on Other Sections
- 40-25-29 · Basis of Tax Levy on Cigarettes or Heated Tobacco Products
- 40-25-40 · Definitions
- 40-25-41 · Levied; Amount; Liability for Payment; Registration as…
- 40-25-42 · Returns
- 40-25-45 · Lien
- 40-25-46 · Records
- 40-25-47 · Disposition of Funds
- 40-25-70 · Refund of Tobacco Taxes
- 40-25-80 · Definitions
- 40-25-81 · Levy of Tax; Applicability; Exceptions
- 40-25-82 · Disposition of Funds
- 40-25-83 · License Requirements; Monthly Statement; Discount;…
- 40-25-84 · Violations
- 40-25-85 · Confiscation and Destruction of Contraband